Section 211.6

Subsection 211.6(1) - Definitions

Excluded Trust

Paragraph (b)

Administrative Policy

16 May 2000 External T.I. 2000-0022205 - Qualifying Environmental Trust

Can a corporation can satisfy s. 20(1)(ss) and the requirements of the qualifying environmental trust (“QET”) definition (the...

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Qualifying Environmental Trust

Administrative Policy

2015 Ruling 2015-0619281R3 - Qualifying Environmental Trusts for Pipelines

Facts

ACo owns and operates the Pipeline which is situated in Canada, and is responsible for the Reclamation Obligations in respect of the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 107.3 - Subsection 107.3(1) 100% of the income and non-capital losses of a pipeline reclamation trust are allocable to the pipeline company 158

22 August 2014 External T.I. 2014-0521951E5 - Qualifying Environmental Trusts - Purpose

On May 29, 2014, the National Energy Board decision MH-001-2013 on set-aside and collection mechanisms proposed a Model Trust Agreement to provide...

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2013 Ruling 2012-0463871R3 - Qualifying Site

Four affiliated Canadian mining companies who operate Canadian mines directly (in the case of Corporation A and B) or through a partnership (in...

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2013 Ruling 2012-0463471R3 - Single Reclamation Trust

A public company (the Corporation) will dissolve existing reclamation trusts with respect to different mining sites, receive the funds from the...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) site pluralized 49

2003 Ruling 2003-00503030 - AT-RISK BENEFIT AND ENVIRONMENTAL TRUST

Proposed transactions

Xco, which owns the “Mine,” will form a joint venture (“JV”) with a partnership funded by investors (the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(ss) investor-funded LP will enter into a JV with a mining co pursuant to which it will fund a QET respecting a mine to be reopened 517

Qualifying Site

Administrative Policy

2013 Ruling 2012-0463621R3 - QET--Qualifying Site

A public company (Corporation A), and two "grandchild" Canadian subsidiaries (Corporations C and D), are the members of the Partnership. ...

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